taxes Property Tax Assistance

2023 ISD Summary Worksheet

235-Victoria/Victoria County

235-904/Nursery ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 132,822,126 N/A 132,822,126 132,822,126
B - MULTIFAMILY 202,960 N/A 202,960 202,960
C1 - VACANT LOTS 2,377,330 N/A 2,377,330 2,377,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,156,410 N/A 2,156,410 2,156,410
D2 - FARM & RANCH IMP 1,033,500 N/A 1,033,500 1,033,500
E - NON-AG LAND AND IMPROVEMENTS 43,014,824 N/A 43,014,824 43,014,824
F1 - COMMERCIAL REAL 11,442,660 N/A 11,442,660 11,442,660
F2 - INDUSTRIAL REAL 53,395,690 N/A 53,395,690 53,395,690
G - ALL MINERALS 670,240 N/A 670,240 670,240
J - ALL UTILITIES 53,399,330 N/A 53,399,330 53,399,330
L1 - COMMERCIAL PERSONAL 7,083,380 N/A 7,083,380 7,083,380
L2 - INDUSTRIAL PERSONAL 20,803,450 N/A 20,803,450 20,803,450
M1 - MOBILE HOMES 1,714,897 N/A 1,714,897 1,714,897
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,680 N/A 8,680 8,680
S - SPECIAL INVENTORY 100,550 N/A 100,550 100,550
Subtotal 330,226,027 0 330,226,027 330,226,027
Less Total Deductions 75,532,315 0 75,532,315 75,532,315
Total Taxable Value 254,693,712 0 254,693,712 254,693,712

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 277,773,612 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 254,693,712 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 277,773,612 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 254,693,712 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 285,003,612 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 289,823,612 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 255,903,648 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 277,773,612 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 254,693,712 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 277,773,612 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 254,693,712 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 285,003,612 T13 plus the loss to the chapter 313 agreement
T16 289,823,612 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 255,903,648 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,079,900 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,230,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,820,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

235-904-02/Nursery ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 132,822,126 N/A 132,822,126 132,822,126
B - MULTIFAMILY 202,960 N/A 202,960 202,960
C1 - VACANT LOTS 2,377,330 N/A 2,377,330 2,377,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,156,410 N/A 2,156,410 2,156,410
D2 - FARM & RANCH IMP 1,033,500 N/A 1,033,500 1,033,500
E - NON-AG LAND AND IMPROVEMENTS 43,014,824 N/A 43,014,824 43,014,824
F1 - COMMERCIAL REAL 11,442,660 N/A 11,442,660 11,442,660
F2 - INDUSTRIAL REAL 53,395,690 N/A 53,395,690 53,395,690
G - ALL MINERALS 670,240 N/A 670,240 670,240
J - ALL UTILITIES 53,399,330 N/A 53,399,330 53,399,330
L1 - COMMERCIAL PERSONAL 7,083,380 N/A 7,083,380 7,083,380
L2 - INDUSTRIAL PERSONAL 20,803,450 N/A 20,803,450 20,803,450
M1 - MOBILE HOMES 1,714,897 N/A 1,714,897 1,714,897
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,680 N/A 8,680 8,680
S - SPECIAL INVENTORY 100,550 N/A 100,550 100,550
Subtotal 330,226,027 330,226,027 330,226,027
Less Total Deductions 75,532,315 75,532,315 75,532,315
Total Taxable Value 254,693,712 254,693,712 254,693,712

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 277,773,612 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 254,693,712 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 277,773,612 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 254,693,712 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 285,003,612 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 289,823,612 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 255,903,648 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 277,773,612 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 254,693,712 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 277,773,612 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 254,693,712 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 285,003,612 T13 plus the loss to the chapter 313 agreement
T16 289,823,612 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 255,903,648 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,079,900 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,230,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,820,000 Loss to Second Previous Homestead Increase